2016 (8) TMI 798

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.... the Appellant Shri R. Chandrasekaran, AC (AR) for the Respondent ORDER Per D. N. Panda The matter was heard yesterday. For want of invoice copies, appellant sought time to produce today. Prayer was allowed. Accordingly, the matter came up today for hearing. That is heard and disposed by this order. 2. Appellant s submission is that learned Commissioner (Appeals) suspiciously dealt ....

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....en any enquiry conducted to show that the burden of the additional duty of customs was passed on to the buyer. There is no such instance that has come to record. Today, the invoices produced exhibited that there was only levy of VAT on the goods sold by appellant. No additional duty of customs was charged. 6. Larger Bench of the Tribunal has already held in the case of Chowgule & Company Pvt. L....